资产证券化于20世纪90年代初期进入亚洲市场,1997年亚洲金融危机后,日本、韩国、中国香港、台湾地区均借助资产证券化方式处置不良资产,开展融资创新,取得了很大成果。近几年来台湾地区资产证券化发展非常迅速,所谓他山之石,可以攻玉。从法 Assets securitization entered the Asian market in the early 1990s. After the Asian financial crisis in 1997, Japan, South Korea, Hong Kong and Taiwan of China all used the method of asset securitization to dispose non-performing assets and carried out financing innovation. Great achievements have been made. In recent years, the development of asset-backed securities in Taiwan has been very rapid. The so-called stone of other hills can be used to attack jade. From the law